Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Transactions And Use Tax Law
CHAPTER 1 GENERAL PROVISIONS AND DEFINITIONS
Section 7251.1
7251.1. Limitation: Rate of Tax. The combined rate of all taxes imposed pursuant to this part in any county shall not exceed 2 percent. No tax shall be considered in accordance with this part if, upon its adoption, the combined rate will exceed 2 percent.
History.—Added by Stats. 1987, Ch. 786, effective January 1, 1988. Stats. 1991, Ch. 1024, in effect January 1, 1991, substituted "1.5" for "1" after "exceed". Stats. 2003, Ch. 709 (SB 566), in effect January 1, 2004, substituted "2 percent" for "1.5 percent" after "exceed" twice.